WhereIAm

Tax residency in Georgia: the 183-day rule

Medium confidenceReviewed in September 2026

The short answer

183days in rolling 12 months
Window
Rolling 12 months
How it counts
Any presence during the day
Direction
Reaching the threshold makes you resident

How the days are counted

183 days in any continuous twelve-month period ending in the tax year, and you are then resident for the whole year. Any day you set foot there counts, however short. Georgia is where a GPS counter fails most: days outside the country for medical treatment, leisure, a business trip or study count as if you had been inside, and days inside for treatment or leisure do not count.

Correct it by hand, and remember the count does not decide on its own.

The source